Re: ABATEMENT

In Reply to: ABATEMENT posted by David on October 06, 1997 at 23:55:13:

: point of information for all!

: Wanting to check some of the documents and instructions mentioned : in this forum and others I went ot the local IRS office here in : florida. One of the documents that I picked up, and I suggest: that everyone get a copy, was the instructions for 'claim for: refund and request for abatement' instructions form 843.

: Paragrapf two (2) collum one (1) states in part; " You are not : required to provide the information requested on a form that is: subject to the Paperwork Reduction Act ubless the form displays : a valid OMB control number."

: Now, I'm quite aware that the IRS plays around with words which : trap Citizens into a false sense of security. My Question then is,: even the 1545-0074 number that appears on a form 1040 is in fact: not the proper number assigned by the OMB to the form 1040, does it: still, as they imply, fall into the catagory of " a valid OMB control: number. Therefore, as I see it, all of the OMD's are 'valid control : numbers' so does this mean that even though the wrong number appears : on form 1040, under the conditions that I mentioned, is it still: a 'Valid number' as defined by the IRS.

: David

To David, What you have seen on the form 843 is stated in other parts of IRS literature as well (privacy notice,CFR cites). An agency must state a statute and whether or not your compliance is voluntary or mandatory ( like when it comes to ID #s ( SS#). But what makes you think the OMB# on the 1040 is not the proper one or is invalid? Are you subject to the tax a 1040 form is designed for? Do you know of form 2555? It is for foreign earned income. The 1040 is the worksheet for it. Check out the OMB# for form 2555. When the IRS submitted their paperwork to comply with the Paperwork Reduction Act, each document was approved (or not) for a specific purpose. That helped to clarify what some of the forms the IRS uses are actually for. Consider that there are no mistakes and that the answers lie still within the Code and can be unraveled, especially when in conjunction with 26CFR and things like the OMB #s. It might be helpful to check out some of the stuff the Save A Patriot Fellowship has revealed. A good sight for some reading or downloading is included here. Good luck ! Frank